May 2, 2003
CLA-2-63:RR:NC:TA:351 J83559CATEGORY:CLASSIFICATIONTARIFF NO.:6307.90.9889
Ms. Rebecca Cheung
Federated Merchandising Group
11 Penn Plaza
New York, NY 10001RE: The tariff classification of ribbon garlands from Taiwan.
Dear Ms. Cheung:
In your letter dated April 23, 2003, you requested a tariff classification ruling. The samples are being returned as requested.
The sample swatches submitted are representatives for the manufacturing of ribbon garlands, style numbers CS30417642, TN20412642, YN30151642, and YN30172642. These items are assembled within the meaning of Note 7 to Section XI, Harmonized Tariff Schedule of the United States HTS.
Style number CS30417642 is constructed of four pieces of narrow fabric panels. The panels are made of 55 percent polyester/45 percent nylon woven fabric. The narrow fabrics are fused together with a metallic strip to create a 2-1/2 inch wide ribbon. The ends are cut and not hemmed. A metallic strip, containing a metal wire, is fused along the lengthwise edges.
Style number TN20412642 is made of three pieces of narrow fabric panels. The panels are made of 55 percent polyester/45 percent nylon woven fabric. The narrow fabrics are fused together with a metallic strip to create a 2-1/2 inch wide ribbon. The ends are cut and not hemmed. A metallic strip, containing a metal wire, is fused along the lengthwise edges.
Style number YN30151642 is composed of three pieces of narrow fabric panels. The panels are made of 75 percent metallic/25 percent nylon woven fabric. The narrow fabrics are fused together with a metallic strip to create a 2-1/2 inch wide ribbon. The ends are cut and not hemmed. A metallic strip, containing a metal wire, is fused along the lengthwise edges.
Style number YN30172642 is constructed of two pieces of textile flocked narrow fabric panels and one woven narrow fabric panel. The panels are made of 40 percent polyester/25 percent metallic/20 percent acrylic/15 percent nylon woven fabric. The narrow fabrics are fused together with a metallic strip to create a 2-1/2 inch wide ribbon. The ends are cut and not hemmed. A metallic strip, containing a metal wire, is fused along the lengthwise edges.
Your inquiry also included a sample swatch of style number CS30416642. We are returning your request for a classification ruling, and the related sample swatch because we are precluded from issuing a ruling letter by the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
Section 177.7 (b) of the Customs Regulations provides that a ruling will not be issued in cases where pending litigation exists before the United States Court of International Trade. In Berwick Industries, Inc. v. United States, Civil Action 98-12-03207, the issue of classification of ribbons containing wires sewn into the edges is before the Court. The issue being litigated involves whether the insertion of wires at the edges results in a “made up” article and whether such goods are classifiable as ribbon in heading 5806 or as other made up articles in heading 6307, HTS. Since the classification of the ribbons which are the subject of this request for a ruling are similar to the goods before the Court in Berwick Industries, Supra, we are precluded from issuing a ruling in this case.
When all litigation has been concluded on the case referenced above, you may resubmit your request for a ruling. If you decide to resubmit your request, please include all materials that we have returned to you and mail your request to Director, National Commodity Specialist Division, U.S. Customs Service, Attn: CIE/Ruling Request, One Penn Plaza, 10th Floor, New York, NY 10119. If you have any questions regarding the above, contact National Import Specialist Mitchel Bayer at 646-733-3102.
The applicable subheading for style numbers CS30417642, TN20412642, YN30151642 and YN30172642 will be 6307.90.9889, HTS, which provides for other made up articles . . . Other. The duty rate will be 7 percent ad valorem.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Mitchel Bayer at 646-733-3102.
Sincerely,
Robert B. Swierupski
Director,